Memorandum Findings of Fact and Opinion
The petitioner here seeks a redetermination of deficiencies in income taxes for the calendar years 1939 and 1941 in the respective amounts of $2,616.09 and $2,182.74.
Two questions are presented: first, whether the purchase and retirement by Fischer Meat Company of 250 shares of its stock held by another resulted in the distribution of a taxable dividend to the petitioner in 1939; second, whether petitioner is entitled...
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